Bringing in a major change from the erstwhile DMK regime’s policy of awarding entertainment tax concession to films which bear their titles in pure Tamil words, the ruling AIADMK regime has said that the films should not only possess ‘pure Tamil’ titles but should also be made without vulgarity and violence and should qualify for ‘family-viewing’.
A communique issued in this regard by the government lays down 4 pre-conditions for films to be considered for exemption from entertainment tax. They are: (i) The film(s) should have been awarded ‘U’ certificate by the Censor Board; (ii) The central theme of the script of the film should be aiding the growth of Tamil language and Tamil culture; (iii) As far as possible, dialogues should be written in Tamil only; and (iv) Violent sequences and vulgarity should be completely avoided.
Only films which satisfy the above-said condition would qualify for tax exemption, it has been pointed out. The communique says that the conditions would apply to films which are already under consideration seeking tax exemption. A committee would also be set up to screen films to be considered for tax exemption, it was further said.